Illinois House Bill 3480

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Sponsorship: Partisan Bill (Democrat 1)
Status: Introduced on February 7 2025 - 25% progression, died in committee
Action: 2025-03-21 - Rule 19(a) / Re-referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property.

TAX-TELECOM SERVICES

Rep. Will Guzzardi [D]

Date	Chamber	Action
2025-03-21	House	Rule 19(a) / Re-referred to Rules Committee
2025-03-13	House	To Tax Policy: Other Taxes Subcommittee
2025-03-11	House	Assigned to Revenue & Finance Committee
2025-02-18	House	Referred to Rules Committee
2025-02-18	House	First Reading
2025-02-07	House	Filed with the Clerk by Rep. Will Guzzardi

Chapter	Article	Section	Citation Type	Statute Text
35	105	3	Amended Code	Citation Text
35	105	3-27	Amended Code	Citation Text
35	110	3	Amended Code	Citation Text
35	110	3-27	Amended Code	Citation Text
35	115	3	Amended Code	Citation Text
35	115	3-27	Amended Code	Citation Text
35	120	2	Amended Code	Citation Text
35	120	2-27	Amended Code	Citation Text
35	630	2	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/Legislation/BillStatus?DocNum=3480&GAID=18&DocTypeID=HB&LegId=162138&SessionID=114
Text	https://www.ilga.gov/Legislation/BillStatus/FullText?LegDocId=201926&DocName=10400HB3480&DocNum=3480&DocTypeID=HB&LegID=162138&GAID=18&SessionID=114&SpecSess=&Session=